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INDONESIA
Jurnal Dinamika Akuntansi dan Bisnis
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Core Subject : Economy,
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Articles 104 Documents
PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DAN KINERJA PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mangondu, Rizky; Diantimala, Yossi
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 1 (2016): Maret 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study is aimed at examining the effect of capital structure on firm value and firm performance. The population in this research is banking companies listed in Indonesia Stock Exchange for three years (2021-2014). Using purposive sampling method, a sample of 54 companies is obtained. The analytical method used in this research is the analysis of linear regression. The results of this research shows that capital structure have a negative effect on firm value and firm performance.
PENGARUH RETURN ON ASSET (ROA) DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH Rahmawaty, Rahmawaty; Yudina, Tiffany Andari
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research is aimed to examine, both simultaneously and partially, the influence of ROA and FDR on the rate of profit sharing of mudharabah deposits on Islamic Banks that were listed at the Bank of Indonesia from the year of 2008 until 2012. There were 35 observations that qualify as research samples which were choosen by using purposive sampling method and unbalanced pooled data. Type of data used in this research were secondary data, from the banks? annual report that was published in the banks? official website. The multiple linear regression analysis was used to test the hypothesis.This research found (1) ROA and FDR simultaneously influence the profit sharing rate of mudharabah deposits (2) partially, ROA did not influence the profit sharing rate of mudharabah deposits (3) partially, FDR did not influence the profit sharing rate of mudharabah deposits
ANALISIS PENERAPAN MODERNISASI ADMINISTRASI PERPAJAKAN DAN IMPLIKASINYA TERHADAP KINERJA ACCOUNT REPRESENTATIVE Saleh, Muhammad; Septiyeni, Septiyeni
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 1 (2014): Maret 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of this research is to examine and analyze the influence of Implementation of tax administration modernization to the performance of an Account Representative at Banda Aceh Small Tax Payer Office. Types of reseach used in this reseach are verificative research or hypotesis testing research. Population in this research is 494 Corporate Taxpayers that engaged in the service provider and located in the Banda Aceh city and 84 Corporates was choosen as samples of this research. The data collection technique used is primary data obtained directly by distributing questionnaires to the respondents. Statistical hypothesis testing is done by using multiple linear regression. These results indicate simultaneously that restructuring of the organization, improvement of business processes, improving human resource management, and implementation of good governance improve significantly the performance of Account Representative at Banda Aceh Small Tax Payers Office. However, the partial restructuring of the organization variable has no effect on the performance of Account Representative at Banda Aceh Small Tax Payers Office. While the variable improvement of business process, improvement of human resource management, and implementation of good governance significant effect on the performance of Account Representative.
PENGARUH PENGUNGKAPAN ASPEK SOSIAL EKONOMI TERHADAP RETURN SAHAM PADA KELOMPOK SAHAM JAKARTA ISLAMIC INDEX ( JII) Marjulin, Marjulin
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 1 (2014): Maret 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Socio-economic aspects of the disclosure is a form of corporate responsibility to the community around , It is a fact that must be implemented and must be reported as a form of management to the audience , so it can affect the value of the company which will affect the value of the company's stock , is designed as a research method is a survey research sourced on secondary data , such as financial data of the companies listed in the stock Exchange stock group JII . Socio-Economic Aspects of Variable Disclosure Score is calculated by Creating a checklist , and for Calculating Return Shares using event study analysis technique is to process the data obtained and discuss the time period used . Abnormal return is used for 7 days , consisting of t - 3 (Prevent , 3 days before the event ) , t 0 (event - date , the day of the event ) , t +3 ( post - event , 3 days after the event ) . The results showed that the socio-economic aspects of the disclosure had no significant effect on stock returns , Major socio-economic aspects of the disclosure effect on stock returns is only 8.30 % only .
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK SYARIAH Prasojo, Prsojo
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study examine the effect the implementation of good corporate governance (GCG) to financial performance of Islamic Bank. GCG is measured using a questionnaire with a sample of employee respondents of Islamic Banks. While financial performance is easured by using financial ratios with proxied CAR, ROA,ROE, BOPO, and FDR. The study included 258 respondents who had participated to fill out a questionnaire. The number of banks that are used samples in this study were many 25 islamic banks. The financial statements are used to study was financial statements or annual report of 2013 published in there bank website. The results this study that GCG has significant positive effect on financial performance proxied with CAR, ROA, ROE, and FDR but GCG has negative significant effect on financial performance proxied with BOPO.
PENGARUH KUALITAS PENERAPAN GOOD CORPORATE GOVERNANCE DAN RISIKO PEMBIAYAAN TERHADAP PROFITABILITAS PERBANKAN SYARIAH Ferdyant, Ferly; ZR, Ratna Anggraini; Takidah, Erika
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 2 (2014): September 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis.  T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis.  T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.
PENGARUH BELANJA MODAL TERHADAP PENDAPATAN ASLI DAERAH DAN DAMPAKNYA PADA KINERJA KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI ACEH) Darwanis, Darwanis; Saputra, Ryanda
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 2 (2014): September 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research aims to analyze the influence of Capital Expenditure on the original income and its impact on Local Government Financial Performance This research refers to a previous research?s conducted by Fajar Nugroho (2012). Objects of this research are the entire district and city in Aceh province. The research was carried out by the method of documentation. The data used are secondary data, which comes from the realization of the Budget Report Revenue and Expenditure of the district and the city in Aceh province from 2009 until 2012. The results of this study indicate that the Capital Expenditures negatively affect of the region's financial performance directly, whereas indirect positive effect on Capital Spending Growth through Revenue Financial Performance as an intervening variable region. The results of this study indicate that the capital expenditureeffect on the Local original income, Local original income effect on financial performance, capital expenditures does not affect on the financial performance directly, while indirectly capital expenditureeffect on financial performance through local original income.
ANALISIS PERBEDAAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN HIGH PROFILE DAN LOW PROFILE (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Yulia, Aida; Afrianti, Afrianti
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 1 (2014): Maret 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to examine the influence of revenue variance regional government budget either simultaneously or partially, toward expenditure variance regional government budget seein in the perspective of agency. The research was conducted at all regions throughout the province Indonesian government. Types of research used in this study is hypothesis testing. The research method used in this study is the method by purposive sampling. The population in this study is all districts across cities in Indonesia. Samples in this study were 56 urban districts that have a budget deficit from 2009 to 2011. The data collection techniques using secondary data from the budget documents that have certain criteria that is done by documentation. Hypothesis testing is done by simple linear regression method. These results of this study indicate that variance revenue budget exists purely partial effect on spending budget exixts purely variance in agency theory perspective.
LEARNING ORGANIZATION SEBAGAI PREDIKTOR KESIAPAN BERUBAH ORGANISASI Junita, Audia; Hermansyur, Muhammad
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 2 (2014): September 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

As a public service organization, health center changes required to provide quality health services to the community better. One of the factors that affect the formation of organizational readiness for change is a learning organization. Ideally a learning organization can be a learning facility for its members on an ongoing basis and may direct the member to keep the environment abreast. The transform research is performed to assess whether the health center in the city of Medan has been transformed into a learning organization and how it affects the formation of learning organization change readiness of the organization. This research was the study of causality. Location of the study conducted in 13 health centers Inpatient scattered in the district in the city and sample Medan. Population of health workers in health centers is as much as 195 respondents. Data sourced from primary data and were collected using a questionnaire. The analysis technique used is regression technique. The research proves that the health center in the city of Medan has become a form of organizational learning organizations that do good, so too has the readiness to turn into public service organizations in the health sector in accordance with the demands of the times. Dimensions of organizational learning simultaneously changed significantly influence organizational readiness; with dimensions connecting the organization to its environment is the most dominant influence in shaping the organization's readiness for change.
PENGARUH INVESTMENT OPPORTUNITY SET, TOTAL ASSET TURN OVER, DAN EARNING PER SHARE DENGAN DIVIDEN TUNAI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2009-2013) Fuadi, Raida; Satini, Ainul Julia
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to determine the influence of investment opportunity set, total asset turn over, and earning per share on cash dividend at manufacturing company listed in Indonesia Stock Exchange (BEI) during 2009 until 2013. The method used in this research is purposive sampling method. The sample of this research is manufacturing company listed in Indonesia Stock Exchange during 2009 until 2013, there are 35 manufacturing company observations fulfilling the sample criteria. The analysis method used in the research is multiple regression analysis. The result of this research show that (1) investment opportunity set, total asset turn over, and earning per share simultaneously have an effect on the cash dividend, (2) total asset turn over, and earning per share partially have an effect on the cash dividend (3) investment opportunity set have not effect on the cash dividend.

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